Supreme Court · 2024 INSC 231 · Decided 20 March 2024
M/S. Bisco Limited v. Commissioner of Customs and Central Excise
- Court
- Supreme Court of India
- Citation
- 2024 INSC 231 · [2024] 3 S.C.R. 890
- Case number
- CIVIL APPEAL No. 4663/2009
- Decided
- 20 March 2024
- Bench
- B.V. NAGARATHNA, UJJAL BHUYAN (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 111, 28A, 71, 61, 28AB, 130E; RTI Act
Headnote
The appellant had imported second hand steel mill machinery and parts covered by three transit bonds totalling 595 cases. The officials of the Preventive Branch of the Commissionerate searched the industrial premises of the appellant, including the warehouse and found that only 304 cases were stocked inside the warehouse, whereas 264 cases were found outside the warehouse but within the industrial/factory premises of the appellant. Remaining 27 cases were neither found inside the warehouse nor outside the warehouse. The Commissioner of
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